New Mexico legislation · 2026 Regular Session
New Mexico SB117: UNIFORMED SVC. SALARY TAX EXEMPTION
Status: In committee, January 26, 2026
What the bill says
An act relating to taxation; providing an income tax exemption for salaries paid by the united states for service in the uniformed services.
From the introduced text, January 23, 2026:
AN ACT RELATING TO TAXATION; PROVIDING AN INCOME TAX EXEMPTION FOR SALARIES PAID BY THE UNITED STATES FOR SERVICE IN THE UNIFORMED SERVICES. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO: SECTION 1. Section 7-2-5.11 NMSA 1978 (being Laws 2007, Chapter 45, Section 11) is amended to read: "7-2-5.11. EXEMPTION--[ARMED FORCES] UNIFORMED SERVICE SALARIES.-- A. A salary paid by the United States to a taxpayer for [active duty] service in the [armed forces] uniformed services of the United States is exempt from state income taxation. B. A taxpayer allowed an exemption pursuant to this section shall report the amount of the exemption to the .232804.1 wen = lairetam derocsrednu eteled = ]lairetam detekcarb[ department in a manner required by the department. C. The exemption provided by this section shall be included in the tax expenditure budget pursuant to Section 7-1-84 NMSA 1978, including the annual aggregate cost of the exemption. D. As used in this section, "uniformed service" means: (1) active and reserve components of the army, navy, air force, space force, marine corps or coast guard of the United States; (2) the United States merchant marine; (3) the commissioned corps of the United States public health service; (4) the commissioned corps of the national oceanic and atmospheric administration of the United States; or (5) the …
Sponsors
- Jay C. Block (R, SD-012) · primary sponsor
- Anthony L. Thornton (R, SD-019)
Latest actions
- : SCC: Reported by committee to fall within the purview of a 30 day session
- : Sent to SCC - Referrals: SCC/STBTC/SFC
- : Action Postponed Indefinitely
Subjects: TAXATION, INCOME, MILITARY AFFAIRS (national guard, vets)
Common questions
- What is SB117?
- SB117 is a bill in the New Mexico Legislature (2026 Regular Session): UNIFORMED SVC. SALARY TAX EXEMPTION.
- What does SB117 do?
- In its own words: An act relating to taxation; providing an income tax exemption for salaries paid by the united states for service in the uniformed services.
- What is the status of SB117?
- In committee as of January 26, 2026. Latest action: SCC: Reported by committee to fall within the purview of a 30 day session (January 26, 2026).
- Who sponsored SB117?
- Jay C. Block (R, SD-012), with 1 co-sponsor.
- Where is the official record for SB117?
- On the New Mexico Legislature website: https://www.nmlegis.gov/Legislation/Legislation?chamber=S&legType=B&legNo=117&year=26
Source: official New Mexico record. Tracked by Delilah, AI for legislation across all 50 states and Congress.